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Daily Tactic: The Earn-Out Escape

When buyers and sellers can't agree on valuation, earn-outs bridge the gap by tying payment to future performance—turning disagreement into alignment.

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The Earn-Out Escape

Bridge Valuation Gaps with Creative Structures

When you can't agree on price, agree on performance—then let results decide

Real world proof

In 2025's M&A surge, PE firms increasingly use earn-outs and deferred payments to bridge valuation gaps. Seller wants $500M based on growth projections? Buyer skeptical? Structure it as $350M upfront + $150M contingent on hitting EBITDA targets. Both sides win: seller gets full price if they're right, buyer protects downside if they're wrong. Creative structures turn "no deal" into "yes, if."

THE CLOSER

TACTIC #103 • DEAL ARCHITECTURE


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